Policy Manual – Financial Policies contain the following five (5) Financial
Policies:
F – 010 – REIMBURSEMENT OF EXPENSES
F – 020 – INTENTIONALLY LEFT BLANK
F – 030 – FINANCIAL AND ACCOUNTING PROCEDURES
F – 040 – INTENTIONALLY LEFT BLANK
F – 050 – REQUEST FOR ADDITIONAL FUNDS FORM
Civil Air Search
And
Rescue Association
(CASARA)
POLICY NUMBER
F- 010
Date of Original Issue
Nov 03/07
Date of Last Revision
Policies & Procedures
24 May 2014
REIMBURSEMENT OF EXPENSES
CASARA NATIONAL is authorized by the Contribution Agreement with DND to “reimburse
“members for their out of pocket expenses, expenses that are incurred by the member while the
member is engaged in authorized CASARA activities.
The intent and purpose of this provision is that CASARA volunteers should not be required to be
out of pocket for legitimate expenses incurred while performing CASARA activities. On the other
hand CASARA volunteers shall make every effort to economize and expenses wherever
possible.
Para 4.2.3 of the Contribution Agreement states:
“Association members volunteer their time without profit or personal gain and shall be
reimbursed for their expenses incurred while conducting the Association’s authorized activities.
NOTE: 1.
All CASARA members who submit claims for reimbursement of their expenses
“Certify “ that the expenses they are claiming were “actually incurred on authorized CASARA
activities”. Actually means that the expense was the true, honest and correct amount paid by the
Claimant.
NOTE: 2.
Scanned receipts and claims are preferred (providing the claim is signed). The
member’s copy of the claim form and receipts are to be retained by the member until payment is
received. Once payment is received the CASARA Member may destroy their copies of the claim
and receipts.
CASARA Rates
Maximum meal and kilometric rates are set by Treasury Board and reviewed each April and
October. These rates will be accepted by the Executive Committee as the “CASARA Rates.”
The CASARA Web Page casara.ca contains the current “CASARA Rates”.
Meal Rate
CASARA members traveling on CASARA duty may claim reimbursement for meals.
Reimbursement for meals (not including alcoholic beverages and gratuities) may be paid, up
to approved CASARA maximum amounts. CASARA members engaged on actual SAR
operations may claim the maximum CASARA rates. Receipts for either case are as per
Member Organization policy. However, receipts for meals are not required when traveling on
a CASARA National claim.
F – 010 Page 1 of 11
Travel
CASARA members traveling on a CASARA National claim must have prior approval from
CASARA National to use a private automobile in order to be reimbursed.
No CASARA member traveling on a CASARA National claim is authorized to rent an automobile
without prior approval from CASARA National. No payment of any expenses will be paid if
CASARA National did not give prior approval.
Reimbursement for authorized CASARA travel by private automobile may be made per
kilometer traveled on duty. The maximum rate is the approved CASARA Rate.
Travel by CASARA aircraft may be reimbursed at either the CASARA Aircraft Reimbursement
Rate, or equivalent commercial economy airfare, whichever is less.
When commercial air travel is authorized, the lowest economy airfare applicable shall be utilized
at the time of booking. (Note: CASARA will not reimburse for Executive / Business Class airfare
and the lowest economy seat sale price is the expected airfare.)
Members traveling from the same area are expected to organize travel pools to fully utilize seating capacity
of the vehicle/aircraft.
ACCOMMODATION
That the maximum amount to be allowed for accommodation be set at the rate listed in the
white pages of the Government of Canada “Hotel Directory for Government Employees”.
AIRCRAFT OPERATING RATE
ACTUAL SAR TASKING:
The commercial rental rate may be submitted to JRCC when an aircraft is rented for a JRCC
tasking, provided prior approval has been received from JRCC.
CASARA MEAL AND KILOMETER RATES
These are CASARA rates as published from time to time on the CASARA National Web Page at
casara.ca.
HOTEL RATES
As listed in the white section of the Hotel Directory for Government of Canada Employees.
DIRECTORS' AND DEPUTY DIRECTORS' AT NATIONAL MEETING
The CASARA Board of Directors' discussed at the 09 April 2000 Annual General Meeting
(AGM) having Deputy Directors' attend AGM's and Fall Directors' Meetings. They also wanted to
know who would pay for them to attend the meetings and who could come to the National
meetings if the designated Deputy Director could not attend. After much discussion it was
agreed via a vote that the following policy would be in effect.
F – 010 Page 2 of 11
Motion:
That the Director and Deputy Director attend the CASARA National AGM at National expense
and that the Fall Meeting be attended by the Directors at National expense. Another
Provincial/Territorial Executive member may attend the Fall Meeting; however, it will be at the
member organization’s expense.
Motion by:
VP Plans/Equipment
Seconded by: SK Director
9 agreed, 3 opposed, 1 abstained
CARRIED
AIRCRAFT REIMBURSEMENT RATE
The Contribution Agreement sets out the amount that CASARA may reimburse its members for
the use of their aircraft. The formula is:
2.75a x .5b x HPc x FUELd x .65e
FUEL WEIGHTf
Notes:
a.
b.
c.
d.
e.
f.
adjusts cost of fuel to compensate for oil and
maintenance costs
internal combustion engine consumes one-half
pound of fuel per hour per rated horsepower
Horsepower
cost of fuel ($ / litre)
percentage of fuel consumed at cruise power
weight of fuel (pounds / litre)
The “cost of fuel”, for the purposes of CASARA Expense Claims means the “replacement cost
per litre” to the CASARA member for replenishing the fuel burned by the aircraft while
conducting a CASARA activity.
“Cost” for the purpose of CASARA Expense Claim means the “amount actually paid by the
member for the item claimed”.
Examples:
1.
If the aircraft fuel is replenished from a Fixed Base Operator (FBO), a fuel truck or any
other facility where a receipt is printed then the receipt must be attached to the claim
form.
F – 010 Page 3 of 11
2.
If the aircraft fuel is replenished from a fuel storage tank owned by the member then the
claimant should verify the cost of fuel to him/her as the price per litre for the last fill up of
the storage tank. There is no need to average the various per litre price of previous fill
ups of the storage tank. The Claimant can use Form 123 - Fuel Certification Form to
verify the price he/she is claiming as the cost of fuel. Note, in the event of a review of
the claim, the Claimant may be required to produce a receipt verifying the cost per litre
of the last fill up of the storage tank as stated in the claim.
3.
If the aircraft fuel is replenished from a cooperative or partnership fuel storage tank then
the claimant must claim the price that he or she is charged by the cooperative or
partnership. If a receipt is not available then the Claimant shall verify the costs of fuel
using Form 123. Note, in the event of a review of the claim, the Claimant may be
required to substantiate the price per litre actually paid to the cooperative or partnership
as stated in the claim.
4.
If the Claimant purchases fuel from a supplier that offers a discount for a “cash”
payment, the Claimant must claim the actual price paid by the Claimant, EG. the
discounted amount.
When a Claimant is claiming “ the lesser of the aircraft rental rate ( wet rate) or the
CASARA fuel reimbursement formula”, the Claimant may use any reasonable fuel price
charged by a retail aviation fuel supplier (FBO) on the same airport from which the
aircraft has been rented. The Claimant shall use Fuel Certification Form (Form 123) to
verify the fuel price charged by the FBO. Note, in the event of a review the Claimant will
be responsible for the accuracy of the price verified.
5.
6.
If a Claimant has refueled the aircraft at one or more stops on a single CASARA activity,
the Claimant may use the highest price of the fuel purchased for the purposes of the
claim. There is no need to average the cost of fuel purchased.
NOTE: Claims should not be signed with portions not completed relying on someone
else to complete the claim. The Claimant is the person who is responsible for the
accuracy of the claim.
PRIVATE AIRCRAFT (NON RENTAL)
CASARA pilots using non-rental private aircraft are to be reimbursed using the CASARA aircraft
reimbursement rate.
Fuel factor X horsepower =Hourly Rate
a) a receipt from the fuel supplier is required stating the actual fuel cost per litre used for the
flight.
b) where a receipt from the fuel supplier is not available (i.e. where the aircraft was fuelled from
a fuel supply where an average price is used, a bulk storage tank, a card lock supplier or a
flying club honour system), a written verification signed by the Fuel Supplier is required showing
the actual fuel cost per litre, including all taxes at the time of fuelling.
CASARA pilots are to use Form 123 - Fuel Cost Certification.
F – 010 Page 4 of 11
NOTE:
CASARA pilots who use a non rental aircraft; that is, an aircraft that is 100% owned by the
CASARA pilot, an aircraft that is borrowed (a bailment agreement), a partially or jointly owned
aircraft, a partnership aircraft, a fractional ownership aircraft or a company owned aircraft where
the CASARA pilot has use of the company aircraft for CASARA purposes or the CASARA pilot
is a shareholder in the company, shall be reimbursed at the CASARA reimbursement rate. No
receipt or invoice is required from the aircraft owner.
Rental aircraft, for the purposes of CASARA reimbursement, is defined as an aircraft used by a
CASARA pilot under the terms of a lease or rental agreement made between the aircraft owner
and the pilot.
RENTAL AIRCRAFT
a) SAR TASKINGS
CASARA pilots using rental aircraft to perform SAR TASKINGS may claim the rental rate
specified in the rental agreement to JRCC on actual SAR taskings only, provided that prior
approval from the JRCC has been received and the rental rate approved.
b) CASARA AUTHORIZED ACTIVITIES
Use of rental aircraft for CASARA SAR training is permissible. The CASARA pilot is to pay for
the rental of the aircraft (as per the terms of the rental agreement) him/her and may then submit
a claim to the MO's treasurer for reimbursement. Reimbursement will be made to the pilot being
the lesser of the actual rental cost (support by a rental invoice) or the CASARA Aircraft
Reimbursement rate, whichever amount is less.
CAUTION and WARNING
All CASARA members who submit claims for reimbursement of expenses "CERTIFY"
that the expenses claimed were "actually incurred on authorized CASARA activities".
Actually means that the expense is true, honest and the correct price for the amount
claimed.
If an aircraft is fuelled at one price and a fuel verification letter is used claiming a higher
price, this is not correct. If an aircraft is fuelled with "mogas" (depending on whether the
aircraft is certified for mogas) and a fuel verification letter is used stating a higher avgas
price, this is not correct. Anyone who "knowingly " submits a false claim is doing so
fraudulently and will be liable for disciplinary action and or prosecution.
F – 010 Page 5 of 11
COMPLETION OF CASARA EXPENSE CLAIM FORM INSTRUCTIONS
Use the sample CASARA Claim Form at the end of this policy to follow these
instructions. The numbers in red on the sample correspond to the numbers outlined
below.
DEMOGRAPHIC SECTION:
1. Claimant puts nothing here – may be used by the Member Organization Treasurer.
2. Case number assigned by JRCC or the zone training tracking number - the number only,
no editorial content.
3. The name of the person who incurred the expense or the company we owe.
4. Members Membership number.
5. Standard ICAO coding, e.g. C172, PA28, C206 etc. One type only per claim plus
standard A/C registration, one only per claim.
6. Where do you live; or address of the vendor.
7. Province or territory where you live or where the vendor is located.
8. The single digit representing your zone, multiples if applicable, “all” if all.
9. Your or vendor’s municipality.
10. Self explanatory
11. Be specific. “Training” is not sufficient. Example: Creeping Line Ahead (CLA)
PART 1 TRAVEL: Provide a complete itinerary – required to verify any meals claimed in
Part 2.
12. From where did you leave? Be specific; don’t use an identifier unless you really mean the
airport.
13. What day did you leave (full info as to day/month/year).
14. What time did you leave?
15. Enter distance traveled in kilometers if travel is by vehicle. When claiming for travel by
any other means (other than personal aircraft at CASARA rates – covered in Part 3),
insert $$ amount paid for ticket.
16. Reimbursement rate - (See www.casara.ca for current rates). If claiming for other travel
as per #15 above, insert the number 1.
F – 010 Page 6 of 11
17. Resultant of figure in #15 times figures in #16.
18. Sub total of all # 17 figures in this column above this line.
19.
Financial code: unless you know the code do not complete this section - to be entered
by Member Organization Treasurer.
20. Where did you go?
21. What day did you arrive (full info)
22. What time did you arrive.
PART 2 ACCOMMODATIONS:
Include only actual expenses, complete with receipts where required. Amount limited per
approved CASARA rates.
23. What date are you claiming accommodation & meals (full info).
24. Where did you sleep?
25. What did it cost to stay there (receipt required)?
26. Amount claimed for breakfast that day. (See www.casara.ca for current rates)
27. Amount claimed for lunch that day. (See www.casara.ca for current rates)
28. Amount claimed for dinner that day. (See www.casara.ca for current rates)
29. Resultant sum total of figures in #s 25 + 26 + 27 +28.
30. Total of all # 29 figures in this column above this line.
31. Financial code – unless you know the code do not complete this section - to be entered
by Member Organization Treasurer.
PART 3
AIRCRAFT:
Attach any fuel receipts or fuel verification forms to support price/ltr. Include HP.
32. Fuel Factor (FF) from the master pricing sheet – back sheet of Claim Form.
33. Horsepower of the aircraft used.
34. Resultant of FF in # 32 times HP in # 33.
35. Date on which the flight took place.
36. Duration of the flight.
F – 010 Page 7 of 11
37. Enter the same figure obtained in #34.
38. Resultant of figure in #36 times figures in #37.
39. Total of all # 38 figures in this column above this line.
40. Financial code - unless you know the code do not complete this section - to be entered
by Member Organization Treasurer.
PART 4
OTHER EXPENSES:
For other expenses - taxi, parking, postage, aircraft or equipment misc. expenses, complete
with receipts.
41. Date of any miscellaneous expense (full info).
42. Particulars of the expense; be specific, receipts required, break out items if different
categories involved.
43. Amount of expense, tax included
44. Total of all # 43 figures in this column above this line
45. Financial code - unless you know the code do not complete this section - to be entered by
Member Organization Treasurer.
46. Grand total of #s 18 + 30 + 39 + 44
SIGNATURE:
47. Signature of the person claiming the expense.
NOTE: Read the certification statement above your signature before signing.
48. Date which you are filing the claim.
APPROVED BY:
49. Signature of a CASARA member in a capacity to authorize the expenses claimed
and is verifying the claimant incurred the above expenses.
OFFICE USE ONLY:
50. This section is used by the Treasurer only. S/he notes the date on which the
claim was received and the corresponding cheque # associated with the claim.
DISTRIBUTION:
51. This section is information for use by the Treasurer or individual processing the
claim as to where the various color-coded non-carbon reproduction copies of
F – 010 Page 8 of 11
the claim are to be sent.
SPECIAL NOTES:
1. Cheques are to be made payable to the person / Organization identified in the
“Name” space.
2. Any cheque made payable to a non-member must have a proper original invoice
attached to the claim form, preferably showing a GST number.
3. Scanned/Digital “receipts” are preferred when claiming expenses as per
Policy F – 010.
4. CASARA members cannot authorize their own claims.
5. Any contractors, vendors or agents conducting CASARA business will submit
proper invoices on company letterhead.
6. All claims paid by the National office must be received by the National
Administrator within 60 days from the final transaction date of the expense
incurred.
7. All claims paid by the Member Organization must be received by the Member
Organization Treasurer for payment within 60 days from the final transaction date
of the expense incurred.
8. Both National and Member Organization claims not received within 60 days of the
final transaction date of the expense incurred shall not be paid, unless authorized
by the CASARA National Executive
9. Nowhere on this form is designated as a “comments” area. Crew manifests,
explanations etc. are to be included as attachments.
10. “Group” claims are permissible if one person is paying meals and/or
accommodation for several CASARA members provided a sign-in sheet and
original receipt for purchase accompanies the claim.
11. All CASARA members claiming for meals and accommodation must complete the
place/date/time portion of “Part 1” even though someone else may be claiming for
travel reimbursement; i.e. car pooling to an event.
12. Blocks 4 and 5 are completed only if claiming in Part 3.
13. Electronic versions of the CASARA Claim Form are acceptable for use. However,
the claimant’s signature is required on the claim.
F – 010 Page 9 of 11
F – 010 Page 10 of 11
F – 010 Page 11 of 11
Civil Air Search
And
Rescue Association
(CASARA)
POLICY NUMBER
F- 020
Date of Original Issue
Nov 03/07
Date of Last Revision
Policies & Procedures
INTENTIONALLY LEFT BLANK
F – 020 Page 1 of 1
Civil Air Search
And
Rescue Association
(CASARA)
POLICY NUMBER
Policies & Procedures
Date of Last Revision
Date of Original Issue
F- 030
Nov 03/07
May 24/14
FINANCIAL AND ACCOUNTING PROCEDURES
Budgets
In accordance with guidelines and directives issued by CASARA National, each Member
Organization shall submit annually, but not later than February 15 of each year, a detailed
expenditure forecast for the next Fiscal Year (FY). This forecast must show the cash flow
requirements of the Member Organization for all authorized activities to be undertaken in the
next FY. Funds allocated for flying should consist of 50 per cent of the total Member
Organization’s budget.
Allocation of Funds
In accordance with existing Member Organization Agreement, the Contribution Agreement (CA)
between Her Majesty The Queen, in Right of Canada, represented by the Minister of National
Defense and Civil Air Search and Rescue Association, CASARA National Policies, annual cash
flow estimates from each member Organization, the CASARA National Office will make
allocations of funds to each Member Organization on a monthly basis using the existing budget
formula, as agreed to by the CASARA Board of Directors. (F - 030 Financial and Accounting
Procedures page 3).
The VP Fin/Admin will review the end of month financial report of each Member Organization. If
a “significant” amount of funding remains in the Member Organization’s bank account, only
enough funds will be advanced to bring each Member Organization’s account balance to their
budgeted cash flow forecast.
Month End Report
At the end of each month, Member Organizations shall forward a financial report to the National
Office. This report must include an end of month bank statement that has been reconciled with
the amount of funds remaining. In support of the expenditures, a copy of each claim or invoice
paid will also be forwarded (digital documents are acceptable). This must be done with each
monthly report.
Claims paid by the National Office should be sent as digital/scanned documents (including
receipts). The Member Organization Director is to communicate with the Member Organization’s
Treasurer no more than seven days after month end to ensure that the Month End Report is being
prepared for submission to the National Office.
Should the Member Organization’s Treasurer have difficulty in preparing the Month End
Financial Report, she/he can contact the National Administrator for assistance.
All Member Organizations are to use a “Net Banking” system so as to expedite month end
F - 030 Page 1 of 3
reporting. Official “Month End Bank Statements” are to be retained on file for verification by the
National Office upon request.
If discussion has taken place between CASARA National and the Member Organization in
an attempt to resolve any problems in completing “End of Month Financial Report” within the
twenty- one day time period and problems remain an issue, funding will be automatically
withheld until the situation is resolved.
ACCOUNTING SOFTWARE
“Simply Accounting” is the accepted accounting software program to be used by the Member
Organizations to handle its accounting procedures.
Inspection of Records
Each Member Organization shall keep all financial records as required by CASARA National,
and make same available for inspection at any location requested by the CASARA National
Executive.
As per the “Incorporation Act”, each Member Organization shall retain, for audit purposes,
receipts, invoices and CASARA claim forms paid by the MO for seven (7) FY (fiscal years).
Bank Accounts
Each Member Organization shall maintain bank accounts and records. The signing authority on
such bank accounts must have not less than two officers of the Member Organization. All
monies provided to the Member Organization shall be kept in a separate bank account so as to
be capable of being identified from other funds of the Member Organization. The location,
identification and names of signing authorities shall be provided to the CASARA National Office
immediately following any change of this information.
Claims
CASARA National Executive Committee Member(s) or agent thereof may conduct “Internal
Reviews" on all Member Organizations annually as per established Internal Review Report
Criteria as approved by the National Executive Committee.
INTERNAL REVIEWS
On completion of an Internal Review, the Member Organization reviewed will receive a detailed
written report on any shortcomings that were noted by the Internal Review Committee. These
shortcomings must to be rectified to the satisfaction of the Internal Review Committe by the date
agreed. If the MO in question does not rectify the shortcomings by the date agreed then the
Executive will have the option to withold funding to the MO in question until the issue is resolved.
Written Internal Review Reports will be provided to the Member Organization in question within
thirty (30) calender days of the review and the Member Organization will have thirty (30) calender
days to respond to the items listed in the report.
F – 030 Page 2 of 3
%
Registered
Pilots
51724 Points
Awarded
%
Search HQ 1
@ 5Pts
Each
Resource
Area 1 @ 3 Pts
Each
Factor
(Total Points)
CASARA National Funding Formula
15
19.00
15
19.90
(12) 60
(7) 21
136
% of
Budget
Avail for
Distribution
to Member
Organs.
16.48
9.72
10
12.00
15
13.50
(9) 45
(5) 15
105
12.73
5
5
20
3.37
3.75
37.76
5
5
20
4.00
4.80
32.00
5
5
20
4.10
5.20
31.30
(4) 20
(5) 25
(8) 40
(9) 27
(4) 12
(5) 15
72
62
125
8.73
7.52
15.15
14.72
20
24.09
15
16.00
15
17.80
(8) 40
(7) 21
126
15.27
0
0.78
5
2.48
5
1.00
5
1.60
(1) 5
(3) 9
29
3.52
NS
0
0.57
5
3.08
5
2.00
5
2.80
(3) 15
(2) 6
36
4.36
PE
0
0.06
0
0.45
0
0.20
0
0.30
(1) 5
(1) 3
8
0.97
NL
5
4.03
5
1.77
5
1.30
5
1.40
(3) 15
(2) 6
41
4.97
YK
5
5.20
0
0.10
0
0.47
0
0.50
(2) 10
0
15
1.82
NT
NU
TOTAL
15
15
17.87
17.87
100
0
0
0.14
0.09
100
5
0
1.40
0.03
94.20
0
0
0.80
0.40
99.60
(4) 20
(3) 15
0
0
40
30
825
4.85
3.64
100.00
Land Mass
9,215,430
Sq. KM –
Points
Awarded
BC
%
Population
30,304.4
Million Points
Awarded
%
Registered
Aircraft
47942 Points
Awarded
10
10.09
15
13.19
AB
10
6.99
10
SK
MB
ON
10
10
10
6.19
5.95
9.67
QC
15
NB
Prov /
Terr
Percentage Number:
% of Budget
Less Than 1% = 0 points
13 – 20.90% = 15 points
1 –5.90 %
= 5 points
6 – 12.90% = 10 points
More than 20.90% = 20 points
= % of Dollars available for distribution after National office budget is subtracted from total CA fiscal year amount.
F – 030 Page 3 of 3
Civil Air Search
And
Rescue Association
(CASARA)
Policies & Procedures
POLICY NUMBER
F- 040
Date of Original Issue
Nov 03/07
Date of Last Revision
INTENTIONALLY LEFT BLANK
F – 040 Page 1 of 1
Civil Air Search
And
Rescue Association
(CASARA)
POLICY NUMBER
F - 050
Date of Original Issue
Nov 03/07
Date of Last Revision
Policies & Procedures
Request for Additional Funds Form
Directors from Member Organizations can make application to the Executive Committee for
additional funds in addition to what was advanced in any one month. When so doing the
Director is to explain in detail what the funds are to be used for and give a detailed accounting
of how the dollar valued was arrived at. The more information explaining your request the better
the Executive Committee will be able to understand your application.
Once completed, the form is to be e-mailed to the VP Fin/Admin. He/ she will bring the
application before the Executive Committee for consideration. As soon as a decision has been
made on the application, the VP Fin/Admin will advise the Member Organization Director as to
the Committee’s decision.
If approval has been given to an application for additional funds, the Director is to complete the
second page of the application form and mail it to the CASARA National Office complete with
original receipts for the expenditure of the funds.
Note: When approval for additional funds has been granted, the Member Organization Director
is only authorized to spend the dollars on the activity requested on the original application form.
If that is not possible, funds are to be returned to the CASARA National Office.
A copy of the “Request for Additional Funds Form” follows this page.
F – 050 Page 1 of 3
CASARA MEMBER ORGANIZATION
REQUEST FOR ADDITIONAL FUNDING
FORM
Name of Member Organization: _______________________________
Date: _______________________________
Amount of Dollars Requested: $________________
Why are these dollars needed now and for what reason(s) are these funds being
requested: (Note – be very specific as to how, where and when these dollars are going
to be spent in this fiscal year.)
What is the impact on your Organization if these funds are not approved?
______________________________
National Director
Approved: ____ Not Approved: ____
Date: ______________
F - 50 Page 2 of 3
_______________________
Executive Member Signature
PAGE 2.
In the space below, document the activities and costs, in detail, to support the expenditure
of all additional funds advanced Send this along with all original receipts to the CASARA
National Office.
F - 50 Page 3 of 3